Import duty on waterproof rubber footwear covering the ankle but not the knee from Dubai (UAE) to India
HS 64019210 · Dubai / UAE → India · WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBB
Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). CEPA preferential rate per the India–UAE CEPA schedule. Verify your exact HS line before filing.
No CEPA benefit
This line is excluded from India's India–UAE CEPA tariff offer, so the 20% MFN basic customs duty applies regardless of origin. The goods are normally importable — there is simply no preferential rate to claim.
Duty breakdown on a ₹10,00,000 shipment
Enter your own value to recalculate the table below.
| Component | Standard (MFN) | CEPA |
|---|---|---|
| Basic customs duty | ₹2,00,000 | ₹2,00,000 |
| Social Welfare Surcharge | ₹20,000 | ₹20,000 |
| IGST | ₹2,19,600 | ₹2,19,600 |
| Total duty | ₹4,39,600 | ₹4,39,600 |
CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator. New to BCD, SWS and IGST? See the glossary.
What drives the rate
Importing waterproof rubber footwear covering the ankle but not the knee (HS 64019210) from the UAE to India attracts a 20% MFN basic customs duty, and CEPA does not reduce it — this line is excluded from India's tariff offer, so the 20% MFN rate applies whatever the origin. Ankle-height waterproof rubber footwear covers work boots and general-purpose protective wear. India excluded this line from its CEPA tariff offer outright — Annex 2A carries EXC in every one of the ten year columns, so there is no phase-down to wait for and no quota to apply for. The 20% MFN basic duty applies whatever the origin, and the 18% IGST is recoverable as input credit. This is deliberate protection, not an oversight: footwear is one of the categories India held across the whole agreement. For an importer the practical consequence is that a Certificate of Origin is wasted effort on this line, and the landed cost is fixed by the tariff rather than by sourcing strategy. What does move the timeline is BIS: footwear falls under a quality-control order, so certification has to be in place before clearance and the lead time routinely exceeds anything duty planning would save. Treat BIS as the gating item in a launch plan and the duty as a fixed input. If a supplier quotes a CEPA rate on this heading, the quote is wrong. There is no basic-duty gap to claim on this line at current rates, so a Certificate of Origin buys nothing here today; it is worth re-checking when either the MFN rate or the CEPA schedule moves. Social Welfare Surcharge adds 10% on the basic duty, not on the goods, and IGST of 18% then applies to the CIF + BCD + SWS total — IGST is recoverable as input tax credit, but the basic duty here is a real, unrecoverable cost. Confirm the live rate on ICEGATE before filing; ₹10,00,000 is only the worked example above.
Import compliance & clearances
Beyond duty, importing waterproof rubber footwear covering the ankle but not the knee (HS 64019210) into India requires the following regulatory clearances. The CEPA preferential rate does not waive any of these — they apply regardless of origin.
- DGFT Valid IEC (Importer-Exporter Code) required; ITC(HS) import policy: Free source ↗
- BIS Mandatory BIS certification before clearance under the applicable Quality Control Order — the overseas manufacturer must hold a licence under the BIS Conformity Assessment Scheme and mark the goods accordingly. source ↗
Indicative and non-exhaustive — verify the current DGFT / BIS / FSSAI / CDSCO notification for your exact 8-digit HS line before importing. Not customs or legal advice.
Frequently asked questions
- What is the import duty on waterproof rubber footwear covering the ankle but not the knee from the UAE to India?
- The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.
- How much can CEPA save on waterproof rubber footwear covering the ankle but not the knee?
- At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
- What do I need to claim the CEPA rate on waterproof rubber footwear covering the ankle but not the knee?
- A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.